Which of the Following Legal Fees Should Be Capitalized

Short Answer

Which of the following legal fees should be capitalized? $\begin{array}{lll}& \text {Legal fees to }& \text { Legal fees to successfully }\\& \text {obtain a copyright }& \text { defend a trademark }\\\text { a. } & \text { No } & \text { No } \\\text { b. } & \text { No } & \text { Yes } \\\text { c. } & \text { Yes } & \text { Yes } \\\text { d. } & \text { Yes } & \text { No }\end{array}$